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        Case ID :
        Income Tax

        TDS u/s 195 - withholding tax - payments made to the foreign...

        Payments to Foreign Firms for Student Recruitment Not Taxable u/s 5(a) or Subject to TDS Per Section 195.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                TDS u/s 195 - withholding tax - payments made to the foreign firms and non-residents - rendering the services was attracting and motivating the international students for taking admission in assessee’s university - it cannot be regarded as consultancy services provided to the assessee - these agents have not received the consideration in respect of their services in India or deemed to be received in India on their behalf as they do not have any PE or agent in India. The amount has been remitted directly to them outside India by the assessee. Therefore, provisions of section 5(a) is not applicable. - No TDS liability - AT
                                Note: It is a system-generated summary and is for quick reference only.
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